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MAXIMUM RETAIL PRICE

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 11-12-2015 Last Replied Date:- 14-12-2015 - Section 4A of Central Excise Act, 1944 ( Act for short) deals with the valuation of excisable goods with reference to retail sale price. Section 4A (1) provides that the Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the Legal Metrology Act, 2009 or the rules made there under or under any other law for t .....

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as the Central Government may allow by notification in the Official Gazette. Section 4A (3) provides that where any goods specified under section 4A (1) are excisable goods and the manufacturer- remove such goods form the place of manufacture without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, Rules or other law as referred to in section 4A(1) ; or tamp .....

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he ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. In case the provisions of the Act, Rules or other law as referred to in section 4A(1) required to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be con .....

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. where different retail sale prices declared on different packages for the sale of any excisable goods in packaged form in different areas, each such retail price shall be the retail sale price for the purposes of valuation of the excisable goods intended to be sold in the area to which the retail sale price relates. Rule 4 of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 ( Rules for short) provides that where a manufacturer removes the excisable goods speci .....

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l sale price of such goods shall be ascertained in the following manner, namely:- if the manufacturer has manufactured and removed identical goods, within a period of one month, before or after removal of such goods, by declaring the retail sale price, then, the said declared retail sale price shall be taken as the retail sale price of such goods: if the retail sale price cannot be ascertained in terms of clause (i), the retail sale price of such goods shall be ascertained by conducting the enqu .....

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ed out on sample basis. Exemption from mentioning MRP Rule 34 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 gives exemption in respect of certain packages (now replaced by Legal Metrology (Packaged Commodities) Rules, 2011. In Commissioner of Central Excise, Jaipur V. Alwars Lamps Private Limited - 2015 (8) TMI 1049 - SUPREME COURT auto bulbs are sold in packaged form without mentioning MRP. The said bulbs were sold to industrial units/OE manufacturers at retail price l .....

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ted V. Commissioner of Central Excise, Mumbai - 2007 (12) TMI 451 - CESTAT MUMBAI it was held that affixing MRP on packages of lipsticks of 10 gms or less are exempt under Rule 34 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The valuation is to be done under Section 4 of the Central Excise Act. In Sarvotham Care Limited V. Commissioner of Customs & Central Excise, Hyderabad - 2013 (4) TMI 505 - CESTAT BANGALORE it was held that weight of all pieces, in a multi pie .....

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ld by weight or measure; The declaration in respect of MRP and net quantity shall be declared on packages containing 10 to 20 g or 10 ml to 20 ml; any package containing fast food items packed by restaurants or hotel and the like; it contains schedule formulations and non schedule formulations covered under the Drugs (Price Control) Order, 1995 made under Section 3 of Essential Commodities Act, 1955; agricultural form produces in package form above 50 Kg. Re-determination of MRP by Revenue In AC .....

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pplicability of Section 4A of the Act: In Legrand (India) Private Limited V. Commissioner of Customs (Imports), Mumbai - 2014 (2) TMI 407 - CESTAT MUMBAI the goods were imported in bulk packing not meant for retail sale and packing only for purpose of ease of transportation. The declaration that goods specially packed for exclusive use in any industry as raw material and not for retail sale, having been made before sale in market amounts to due compliance of law. The MRP based valuation under Se .....

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s Works Private Limited - 2015 (3) TMI 296 - CESTAT MUMBAI the Tribunal found that the examiner s report is not in dispute which clearly classified the product as other mastics . Although the product in question is covered under Chapter 3214 is other mastics but other mastics have been excluded for levy of duty as per Section 4A of Central Excise Act. Therefore both the lower authorities have rightly held that the duty on the product is to be leviable as per Section 4 of the Central Excise Act. .....

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imited V. Commissioner of Central Excise, Rohtak - 2014 (12) TMI 822 - CESTAT NEW DELHI the biscuits were supplied to Municipal Corporation of Delhi under National Program of Nutritional Support of Primary Education. The sales to MCD were qualified to be sales to institutional buyer. MRP is not required to be printed on such goods. The provisions of Chapter 2 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 is not applicable. MCD supplied wheat to the appellant free of cos .....

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s suppressed with the intent to evade duty. The demand was upheld. The Directors of the appellant knowingly abetted evasion of duty and hence are liable for penalties. Provisional release In Riddhi Siddhi Collection V. Commissioner of Customs (I), Nhava Sheva - 2013 (9) TMI 1000 - CESTAT MUMBAI the goods were seized upon the intelligence. Wide variations are found in MRP declared by the applicant and those found on web site. DRI got the MRP details in respect of only seven items. In respect of r .....

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yet to be assessed. Conditions in both the situations should be same, good being same/similar the Tribunal directed the goods to be released on 100% of re-determined assessable value i.e., 40% of MRP. On payment of 50% differential duty applicable is to be paid in respect of 7 items and on execution of bank guarantee (with self renewable clause) for 10% of re-determined value. Revenue neutral In Commissioner of Customs & Central Excise, Noida V. India Yamaha Motor Private Limited - 2014 (2) .....

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issioner of Central Excise, Thane-II - 2011 (1) TMI 1009 - CESTAT, MUMBAI the issue involved in this case is whether a pack of 3 soaps having individual MRP printed on them, which are secured by a wrapper indicating that the 3 soaps are for sale for MRP of ₹ 24/- are to be assessed accordingly or on MRP of ₹ 12/- indicated on individual pack or not. The Tribunal held that the valuation had to be at aggregate of price printed on individual pack and not at price printed on two sides of .....

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on imported goods as per piece instead of per package . The CESTAT in its earlier order remanded the matter for re-adjudication. The Adjudication Authority rejected such request made by the appellant. The Tribunal held that the lower authorities were in error in out rightly rejecting the request. The Tribunal quashed the order and set aside the order. Warranty stickers In Beltek (India) Limited V. Commissioner of Central Excise, Noida - 2014 (2) TMI 720 - CESTAT NEW DELHI it was held that mere .....

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ation can be detected at the time of refund. Responsibility of the importer Rule 33 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 is applicable to packaged commodities imported in India. Rule 33(2) provides that the responsibility for making mandatory declarations shall rest with the importer. In Videocon International Limited V. Commissioner of Customs, Mumbai - I - 2006 (6) TMI 499 - CESTAT MUMBAI the appellant imported TV sets claiming the benefit of CVD @ 16% under .....

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